GST/HST Severed Letters - 2005-02

HST severed letters, 2005-02

Excise Interpretation

22 February 2005 Excise Interpretation 57756 - Application of the Air Travellers Security Charge (ATSC) to Certain Charter Flights

CRA Tags
ATSCA 4; ATSCA 14; ATSCA 39; ATSCA 70

3 February 2005 Excise Interpretation 56436 - Marques commerciales

CRA Tags
LA 2001 38(3); LA 2001 58(1)

Excise Ruling

3 February 2005 Excise Ruling 53946 - PART I TAX ON INSURANCE PREMIUMS

CRA Tags
ETA Part III

General Information Letter

18 February 2005 General Information Letter 56825 - GENERAL INFORMATION LETTER GST Treatment of Interchange Fee

CRA Tags
ETA 123(1) financial service; ETA 165(1)

GST/HST Interpretation

25 February 2005 GST/HST Interpretation 51031 - GST on the supply of a condominium unit

CRA Tags
ETA 177(1)

25 February 2005 GST/HST Interpretation 56925 - Treatment of Instant Rebates

CRA Tags
ETA 181; ETA 181(2); ETA 181(5); ETA 232.1

17 February 2005 GST/HST Interpretation 47887 - Application of GST/HST to supplies shipped from supplier directly to recipient's clients

CRA Tags
ETA 123(1) residential complex; ETA 123(1) residential unit; ETA 190; ETA 191; ETA 193; ETA 196; ETA 196.1; ETA 206; ETA 221; ETA 254; ETA 256; ETA Sch V, Part I, 2; ETA Sch V, Part I, 3; ETA Sch V, Part I, 4; ETA Sch V, Part I, 6; ETA Sch V, Part I, 6.1

8 February 2005 GST/HST Interpretation 37828 - Temporary Importation of Amusement Rides

CRA Tags
ETA 123(1) builder; ETA 123(1) real property; ETA 123(1) residential complex; ETA Sch V, Part I, 2; ETA Sch V, Part I, 4; ETA Sch V, Part I, 5.2; ETA Sch V, Part I, 6; ETA Sch V, Part I, 7

8 February 2005 GST/HST Interpretation 54865 - Stock options for independent contractors

CRA Tags
ETA Sch VI, Part III, 1(k)

GST/HST Ruling

16 February 2005 GST/HST Ruling 46992 - Sales of XXXXX Lots

CRA Tags
ETA 142(1)(a); ETA Sch VI, Part V, 12

16 February 2005 GST/HST Ruling 57030 - Application of Section 181 of the Excise Tax Act to Electronic Coupons

CRA Tags
B-039R, GST Administrative Policy - Application of GST to Indians

10 February 2005 GST/HST Ruling 54355 - Computer Software Programs Used by Blind Individuals

CRA Tags
ETA Part IX

8 February 2005 GST/HST Ruling 52141 - Agency Relationship and Subsection 177(1)

CRA Tags
ETA 123(1) financial service, (d); ETA 165(1); ETA 153(2)

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